Abstract: The study examined kindergartener’s acts of lying in temptation resistance situation and its relation with their performance in false belief tasks. One hundred and nine of 3- and 4-year-olds in kindergarten participated in the study. The results showed that: (1) 59.3 percent of 3-year-olds lied, while a percentage of lying reached 75% in the group of 4-year-olds; (2) there was no significant difference in performance of false belief tasks between lying and truth-telling children; (3) there was significant positive correlation between different levels of lying and the achievement in false belief tasks, while children with tactic of lying did much better in the tasks of false belief than children with no tactic of lying

Key words: acts of lying, kindergartener, theory of mind